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Ideal vs. Actual Variance Calculator
The gap between what your recipes say a period should have cost and what inventory says it did. This is usually the most findable money in a restaurant.
Common questions
What variance is normal?
One to two percentage points is ordinary friction in a well-run kitchen. Three or more is a system problem worth a week of attention.
Where do I look first?
In this order: recipe accuracy, portioning, waste and spoilage, receiving errors, comps and staff meals, then theft. Theft is real but it's the least common cause, and leading with it costs you a kitchen's trust.
My variance is negative — is that good?
No, it usually means your recipe costs are too high or your closing inventory count was over-counted. A theoretical cost above actual is a data problem, not a win.